SIREN : 342404548
PAYOL is a French company founded 38 years ago, specialized in the sector Supermarchés. Based in OLLIOULES (83190), this company of category PME shows in 2024 a revenue of 30.6 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-04-25
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
| Indicator | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|---|
| Revenue | 30 640 082 € | 29 199 792 € | 27 556 083 € | 25 870 280 € | 22 881 251 € | 23 134 400 € | 22 942 162 € | 21 612 497 € | 21 447 871 € |
| Net income | 861 323 € | 790 173 € | 573 767 € | 783 386 € | 713 319 € | 669 385 € | 707 684 € | 597 920 € | 588 942 € |
| EBITDA | 1 082 799 € | 1 042 456 € | 885 017 € | 1 167 473 € | 1 035 947 € | 1 009 781 € | 1 006 615 € | 879 120 € | 930 701 € |
| Net margin | 2.8% | 2.7% | 2.1% | 3.0% | 3.1% | 2.9% | 3.1% | 2.8% | 2.7% |
In 2024, PAYOL achieves revenue of 30.6 M€. Revenue is growing positively over 9 years (CAGR: +4.6%). Vs 2023: +5%. After deducting consumption (25.0 M€), gross margin stands at 5.6 M€, i.e. a rate of 18%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 1.1 M€, representing 3.5% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 861 k€, i.e. 2.8% of revenue. This profit can be retained or distributed to shareholders.
30 640 082 €
5 642 637 €
1 082 799 €
1 001 227 €
861 323 €
3.5%
The debt ratio (= Financial debt / Equity x 100) stands at 41%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 45%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.6 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 3.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
40.667%
44.78%
3.072%
0.64
22.9%
In 2024, the debt ratio of PAYOL (40.67) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2024, the financial autonomy of PAYOL (44.8%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.
In 2024, the repayment capacity of PAYOL (0.64) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.
The liquidity ratio (= Current assets / Current liabilities) stands at 177.33. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months. The interest coverage ratio (= EBIT / Interest expenses) is 1.1x. Coverage is limited: any activity downturn would jeopardize interest payments.
177.327
1.074
In 2024, the liquidity ratio of PAYOL (177.33) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.
In 2024, the interest coverage of PAYOL (1.1x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 9 days. Favorable situation: supplier credit is longer than customer credit by 9 days. Inventory turnover is 9 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 11 days of revenue, i.e. 950 k€ to permanently finance. Over 2016-2024, WCR increased by +25%, requiring additional financing.
950 455 €
0 j
9 j
9 j
11 j
Based on 551 transactions of similar company sales in 2024, the value of PAYOL is estimated at 5 676 661 € (range 2 493 877€ - 11 599 871€). With an EBITDA of 1 082 799€, the sector multiple of 4.7x is applied. The price/revenue ratio is 0.23x (conservative valuation). This multiples method compares the actual sale price of similar companies to their financial indicators (Revenue, EBITDA, Net Income). It provides a market-based indicative estimate.
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This estimate is based on the analysis of 551 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare PAYOL with other companies in the same sector:
The revenue of PAYOL in 2024 is 30.6 M€.
Yes, PAYOL generated a net profit of 861 k€ in 2024.
The headquarters of PAYOL is located in OLLIOULES (83190), in the department Var.
The tax return of PAYOL is available on this page. Click on a year in the 'Data by year' section to view the account details (assets, liabilities, income statement). Data comes from INPI (National Institute of Industrial Property).
PAYOL operates in the sector Supermarchés (NAF code 47.11D). See the 'Sector positioning' section above to compare the company with its competitors.